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    Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms

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    Authors
    Allen, Christina
    Date
    2024
    Type
    Journal Article
    
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    Citation
    Allen, C. 2024. Evaluating the Subject-to-Tax Rule in Nigeria: Implications, Challenges, and Strategic Considerations Amid Global Tax Reforms. Bulletin for International Tax. 78 (12).
    Source Title
    Bulletin for International Tax
    DOI
    10.59403/3ms6f57
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/96180
    Collection
    • Curtin Research Publications
    Abstract

    The OECD’s two-pillar solution addresses the tax challenges of digitalization, with the Subject to Tax Rule (STTR) and GloBE Rules ensuring minimum taxation. This article explores the application of the STTR in Nigeria, assessing its potential for generating revenue while considering the high costs of implementation and the country’s strategic alternatives.

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